# No tax on tips for hotel housekeepers

Yes — hotel housekeepers are on Treasury's list of tipped occupations as TTOC 304 (Maids and Housekeeping Cleaners), so qualified tips from this work can be deducted from federal income tax, up to $25,000 a year for 2025 through 2028, reduced above $150,000 of income ($300,000 filing jointly).

Work out your deduction with the free [calculator on this page](https://rulecost.com/paycheck/no-tax-on-tips/hotel-housekeepers/).

- Treasury Tipped Occupation Code: 304
- Category: Hospitality and guest services
- Share who reported tips: 2.7%
- Tips as share of pay, among those with tips: 10.6%
- Related SOC codes: 37-2012

What counts as a tip: Cash left in the room for housekeeping counts as a tip. A housekeeping or resort fee the hotel charges guests is not, even if part of it is passed on to you.

## Sources

- [T.D. 10044: Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (Internal Revenue Bulletin 2026-18)](https://www.irs.gov/pub/irs-irbs/irb26-18.pdf), Internal Revenue Service
- [26 U.S.C. § 224 — Qualified tips](https://www.law.cornell.edu/uscode/text/26/224), Legal Information Institute, Cornell Law School